CONSTRUCTIONS STRUCTURES METALLIQUES PALLESCHI: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CONSTRUCTIONS STRUCTURES METALLIQUES PALLESCHI
Largest movements
- Receivables within one year +€25,529
up €25,529 (+34.3%), from €74,479 to €100,008
of which Other amounts receivable: +€23,214
- Tangible fixed assets -€1,300
down €1,300 (-32.1%), from €4,044 to €2,745
of which Plant, machinery and equipment: -€1,212
- Profit (loss) carried forward +€11,593
up €11,593 (+296%), from €3,919 to €15,513
- Trade debts +€9,374
up €9,374 (+906%), from €1,035 to €10,409
- Tax, wage and social debts +€3,730
up €3,730 (+53.2%), from €7,009 to €10,738
- Gross operating margin -€27,328
down €27,328 (-67.5%), from €40,485 to €13,157
- Depreciation -€3,053
down €3,053 (-70.1%), from €4,353 to €1,300
- Financial income +€2,027
up €2,027 (+71.5%), from €2,834 to €4,861
- Taxes -€772
down €772 (-14.7%), from €5,266 to €4,493
From the 2023 result to the 2024 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €85,023 | €109,720 | +€24,697 | +29.0% |
| Fixed assets | 21/28 | €4,224 | €2,925 | -€1,300 | -30.8% |
| Tangible fixed assets | 22/27 | €4,044 | €2,745 | -€1,300 | -32.1% |
| Plant, machinery and equipment | 23 | €3,710 | €2,498 | -€1,212 | -32.7% |
| Furniture and vehicles | 24 | €335 | €247 | -€88 | -26.2% |
| Financial fixed assets | 28 | €180 | €180 | = | 0.0% |
| Current assets | 29/58 | €80,799 | €106,795 | +€25,996 | +32.2% |
| Amounts receivable within one year | 40/41 | €74,479 | €100,008 | +€25,529 | +34.3% |
| Trade receivables | 40 | €5,824 | €8,140 | +€2,315 | +39.8% |
| Other amounts receivable | 41 | €68,654 | €91,868 | +€23,214 | +33.8% |
| Cash at bank and in hand | 54/58 | €6,320 | €6,787 | +€468 | +7.4% |
| Total equity and liabilities | 10/49 | €85,023 | €109,720 | +€24,697 | +29.0% |
| Equity | 10/15 | €11,979 | €23,573 | +€11,593 | +96.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €3,919 | €15,513 | +€11,593 | +296% |
| Amounts payable | 17/49 | €73,044 | €86,147 | +€13,104 | +17.9% |
| Amounts payable within one year | 42/48 | €73,044 | €86,147 | +€13,104 | +17.9% |
| Trade debts | 44 | €1,035 | €10,409 | +€9,374 | +906% |
| Suppliers | 440/4 | €1,035 | €10,409 | +€9,374 | +906% |
| Taxes, remuneration and social security | 45 | €7,009 | €10,738 | +€3,730 | +53.2% |
| Taxes | 450/3 | €7,009 | €10,738 | +€3,730 | +53.2% |
| Other amounts payable | 47/48 | €65,000 | €65,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,353 | €1,300 | -€3,053 | -70.1% |
| Other operating charges | 640/8 | €384 | €437 | +€53 | +13.8% |
| Gross operating margin | 9900 | €40,485 | €13,157 | -€27,328 | -67.5% |
| Operating profit (loss) | 9901 | €35,748 | €11,420 | -€24,327 | -68.1% |
| Financial income | 75/76B | €2,834 | €4,861 | +€2,027 | +71.5% |
| Recurring financial income | 75 | €2,834 | €4,861 | +€2,027 | +71.5% |
| Financial charges | 65/66B | €64 | €195 | +€131 | +204% |
| Recurring financial charges | 65 | €64 | €195 | +€131 | +204% |
| Profit (loss) for the period before taxes | 9903 | €38,518 | €16,087 | -€22,431 | -58.2% |
| Income taxes | 67/77 | €5,266 | €4,493 | -€772 | -14.7% |
| Profit (loss) for the period | 9904 | €33,252 | €11,593 | -€21,659 | -65.1% |
| Profit (loss) for the period to be appropriated | 9905 | €33,252 | €11,593 | -€21,659 | -65.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.